The ratio is easily calculated monthly, quarterly, or even annually.įormula and Calculation of the Debtors Turnover Ratio
The ratio can also evaluate the times the receivables have been changed to cash for a specific company. Note that a debtors turnover ratio can assess the company's efficacy of collecting receivables or credit extending to the consumers. So, customers get the benefit of paying the money within this time frame. In that case, a company can extend the time for paying for 30 to 60 days. So, firms can use accounts receivable loans for customers because they come without any interest and are short terms. The main objective is to compute ratios that inflate the overall results. Investors must be mindful of using total sales rather than net sales. Also, the firm may experience inaccurate credit policies too. However, with a low debtor turnover ratio, a company may experience inefficiency in the collection process. It also means that the customers are paying their debts on time. doi:10.What if there's a high turnover ratio? Simply put, it means the collection tactics are sound and effective. Horn, “Organiza-tion of Abilities and the Development of Intelligence,” Psycho-logical Review, Vol. Muthen, “Mplus User’s Guide,” 5th Edition, Muthen and Muthen, Los Angeles, 2007. Levitt, “Sequential Estimation of Points on a Psychometric Function,” British Journal of Mathematical and Statistical Psychology, Vol. Nettelbeck, “Inspection Time: A Flash Mask to Reduce Ap-parent Movement Effects,” Persona- lity and Individual Dif-ferences, Vol. Stankov, “Individual Differences in Speed of Mental Process-ing and Human Cognitive Abilities: Toward a Taxonomic Model,” Learning and Individual Differences, Vol. Danthiir, et al., “Factor Struc-ture and Validity of Paper-and-Pencil Measures of Mental Speed: Evidence for a Higher-Order Model?” Intelligence, Vol. Ekstrom, et al., “Kit of Factor-Referenced Cognitive Tests,” Educational Testing Ser-vice, Princeton, 1976. Burns, “A Speeded Coding Task Using a Com-puter-Based Mouse Response,” Behavior Research Methods, Vol. Burns, “Relationships between Three Auditory Inspection Time Tasks and Processing Speed,” Australian Journal of Psychol-ogy, Vol. Burns, “Measuring Auditory Inspection Time in Primary School Children,” Journal of Individual Differences, Vol. Cooper, “The Relationship between Three Auditory Inspection Time Tasks and General Intelligence,” Personality and Indi-vidual Differences, Vol. Stephen, “Auditory Inspection Time and Intel-ligence: A New Spatial Loca- lisation Task,” Intelligence, Vol. Olsson, et al., “Auditory Inspection Time: On the Importance of Selecting the Appropri-ate Continuum,” Personality and Individual Differences, Vol. Berger, Eds., A Model for Intelligence, Springer-Verlag, Berlin, 1982, pp. Deary, “Intelligence and Inspection Time,” In: H. Net-telbeck, “Inspection Time in the Structure of Cognitive Abili-ties: Where Does IT Fit?” Intelligence, Vol. Roy, “On the Relationship between Gf/Gc Theory and Jensen’s Level I/Level II Theory,” Journal of Educational Psychology, Vol. Stankov, “Fluid and Crystallized Intelligence and Broad Perceptual Factors among 11 to 12 Year Olds,” Journal of Educational Psychol-ogy, Vol. Stankov, “Auditory and Visual Factors of Intelligence,” Intelligence, Vol. Horn, “Human Abilities Revealed through Auditory Tests,” Journal of Educational Psychology, Vol. Danthiir, et al., “What the Nose Knows Olfaction and Cognitive Abilities,” Intelligence, Vol. Roberts, et al., “Charting the Cognitive Sphere: Tactile-Kinesthetic Perform-ance within the Structure of Intelligence,” Intelligence, 1997, Vol. Seidel, “Assesment of Social and Audi-tory Intelligence: New Persepctives and Approaches,” Pabst Science Publishers, Lengerich, 2008. Sternberg, Ed., Ency-clopedia of Human Intelligence, Macmillan, New York, 1994, pp. Carroll, “Human Cognitive Abilities: A Sur-vey of Factor-Analytic Studies,” Cambridge University Press, Cambridge, 1993. Stankov, “Hierarchical Struc-ture of Auditory Abilities and Relationship between Auditory and Visual Modalities,” University of Denver, Denver, 1971. Roberts, Eds., Learning and Individual Differ-ences: Process, Trait, and Content Determinants, American Psychological Association, Washington DC, 1999, pp. Goff, “Sensory Processes within the Structure of Human Cognitive Abilities,” In: P. Det-terman, Ed., Human Intelligence: Theories of Intelligence, Ablex, Norwood, 1994, pp. Noll, “A System for Understanding Cognitive Capabilities: A Theory and the Evidence on Which It Is Based,” In: D. Roberts, “Tactile and Kinesthetic Per-ceptual Processes within the Taxonomy of Human Cognitive Abilities,” Intelligence, Vol. Danthiir, “Developing Auditory Measures of General Speediness,” SAGE Open, Vol.
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